Influence of Carbon Management Accounting on Firm Value
- 10.2991/icebef-18.2019.69How to use a DOI?
- carbon management accounting; clean development mechanism; firm value; Tobin’s Q
The main objective of this research was to investigate the influence of carbon management accounting on firm value between companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and Thai companies listed on the Stock Exchange of Thailand (SET) in 2012-2016. This study used verification and descriptive methods to see the influence of relationship between variables. The independent variable was carbon management accounting and the dependent variable was firm value with Tobin's Q as proxy. The samples were determined using saturated sampling technique to Indonesian companies which implement the clean development mechanism and are listed on the Indonesia Stock Exchange and Thai companies that implement the clean development mechanism and are registered in Stock Exchange of Thailand throughout 2012-2016. Result of the research indicated that the carbon management accounting does not have influence on the firm value of Indonesian companies, but does have positive influence on firm value of Thai companies.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Andreas Guntara AU - Mimin Widaningsih PY - 2019/05 DA - 2019/05 TI - Influence of Carbon Management Accounting on Firm Value BT - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018) PB - Atlantis Press SP - 305 EP - 308 SN - 2352-5428 UR - https://doi.org/10.2991/icebef-18.2019.69 DO - 10.2991/icebef-18.2019.69 ID - Guntara2019/05 ER -